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Company Registration No. 13807485 (England and Wales)
ATTITUDE SMILES LTD Unaudited accounts for the year ended 31 December 2025
ATTITUDE SMILES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ATTITUDE SMILES LTD Company Information for the year ended 31 December 2025
Directors
Ali Rifai Michael Lee Marshall
Company Number
13807485 (England and Wales)
Registered Office
1st Floor 1st Floor 40 High Street Weybridge Surrey KT13 8AB United Kingdom
Accountants
Regal Accountants Limited Suite 110, Legacy Centre Hampton Road West Feltham Middlesex TW13 6DH
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ATTITUDE SMILES LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
400,000 
400,000 
Tangible assets
5
74,889 
97,939 
474,889 
497,939 
Current assets
Cash at bank and in hand
151,919 
17,926 
Creditors: amounts falling due within one year
6
(219,001)
(172,243)
Net current liabilities
(67,082)
(154,317)
Total assets less current liabilities
407,807 
343,622 
Creditors: amounts falling due after more than one year
7
(366,538)
(384,625)
Net assets/(liabilities)
41,269 
(41,003)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
41,267 
(41,005)
Shareholders' funds
41,269 
(41,003)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2026 and were signed on its behalf by
Ali Rifai Director Company Registration No. 13807485
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ATTITUDE SMILES LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
ATTITUDE SMILES LTD is a private company, limited by shares, registered in England and Wales, registration number 13807485. The registered office is 1st Floor 1st Floor, 40 High Street, Weybridge, Surrey, KT13 8AB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% SLM
Fixtures & fittings
20% SLM
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
400,000 
At 31 December 2025
400,000 
Amortisation
At 1 January 2025
- 
At 31 December 2025
- 
Net book value
At 31 December 2025
400,000 
At 31 December 2024
400,000 
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ATTITUDE SMILES LTD Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
153,342 
- 
153,342 
Additions
4,823 
4,700 
9,523 
At 31 December 2025
158,165 
4,700 
162,865 
Depreciation
At 1 January 2025
55,403 
- 
55,403 
Charge for the year
31,633 
940 
32,573 
At 31 December 2025
87,036 
940 
87,976 
Net book value
At 31 December 2025
71,129 
3,760 
74,889 
At 31 December 2024
97,939 
- 
97,939 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
4,687 
Amounts owed to group undertakings and other participating interests
129,959 
110,370 
Taxes and social security
9,913 
555 
Other creditors
41,007 
21,940 
Loans from directors
38,122 
34,691 
219,001 
172,243 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
353,682 
371,769 
Obligations under finance leases and hire purchase contracts
12,856 
12,856 
366,538 
384,625 
8
Average number of employees
During the year the average number of employees was 5 (2024: 3).
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